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老師,小微企業(yè),年終匯算清繳應(yīng)納稅所得額調(diào)增84萬,請問如何計(jì)算出應(yīng)納稅額和影響多少企業(yè)所得稅
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你調(diào)整之后應(yīng)納稅所得額是多少
2022 03/23 10:56
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 10:58
調(diào)整后是891070.77元,
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/23 10:59
之前每各季度有預(yù)交所得稅嗎,有沒有以前年度虧損
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 11:02
之前預(yù)交23,525.15,沒有以前年度虧損
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辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/23 11:04
那你本年度應(yīng)交所得稅=891070.77*2.5%=22276.77
需要補(bǔ)交的所得稅=22276.77-23525.15=-1248.38
還可以退稅
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 11:08
老師,我算錯(cuò)了,調(diào)整后是1730896.77元,超過100萬了
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/23 11:10
那你本年度應(yīng)交所得稅=1000000*2.5%+(1730896.77-1000000)*10%=98089.68
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/23 11:12
補(bǔ)交的金額是98089.68-23525.15=74564.53嗎
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/23 11:13
是的,你的理解是對的
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